By Amy E. Ebeling
May 6, 2014
The IRS issued final regulations on the 3.8% Net Investment Income Tax on November 26, 2013. The 3.8% Net Investment Income Tax was enacted as part of the Health Care and Education Reconciliation Act of 2010 and the Patient Protection and Affordable Care Act. The Net Investment Tax affects individuals, estates and trusts, beginning January 1, 2013. Please watch Tax Deductions for more information as we analyze these final regulations from the IRS (just in time for the holiday season)!
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